Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST and 49/23/2018-GST.

E-way bill compliance: minor data errors trigger fixed penalty rather than detention when supporting documents accompany the consignment.

The circular clarifies that absence of required documents or invalid e-way bills constitute contraventions attracting detention and seizure under section 129, but where consignments are accompanied by invoices and only suffer limited data errors in e-way bill details (such as minor name, PIN, locality, document number, vehicle number, or HSN digit mistakes) seizure proceedings need not be initiated; instead a fixed penalty is to be imposed for each such consignment and weekly records of non-invoked seizure proceedings must be maintained.